My boyfriend and I live together, both of our names are on the lease. We each of have a child that lives with us, one girl that is mine and one girl is his. We each earn our own money and we split everything down the middle, bills, gas, groceries, etc. But we will not file taxes together cause we are not married. Can we both claim head of household on our income taxes? We both have dependents and we each pay half of the living expenses. I checked with a tax calculator and it does make a big difference in our taxes.
If you split everything down the middle, neither one of you is HOH.
While there are a few tax court cases where multiple families were successfully able to claim more than one HOH for an address, the families were also able to demonstrate that each family lived separately. If you and your boyfriend share a bedroom, this will never fly.
You cannot share bedrooms; you cannot share meals; you have to be able to show that it made financial sense to have one address rather than 2, etc.